At December 31, 2000 and 1999, nonaccrual loans totaled $179,659,000 and $141,134,000, respectively. The amount of interest income actually recognized on these loans during 2000 and 1999 was approximately $5,159,000 and $4,350,000, respectively. The additional amount of interest income that would have been recorded during 2000 and 1999 if these loans had been current in accordance with their original terms was approximately $12,687,000 and $11,386,000, respectively.

At December 31, 2000 and 1999, the recorded investment in loans that were considered to be impaired was $110,968,000 and $56,923,000, respectively (primarily all of which were on a nonaccrual basis). Collateral dependent loans, which were measured at the fair value of the collateral, constituted approximately all of impaired loans at December 31, 2000 and 1999. There was approximately $43,849,000 and $18,419,000 at December 31, 2000 and 1999, respectively, in the allowance for loan losses specifically allocated to $106,625,000 and $49,860,000 of impaired loans.

No specific reserve was required for $4,343,000 and $7,063,000 of impaired loans at December 31, 2000 and 1999, respectively. The average recorded investment in impaired loans for the years ended December 31, 2000, 1999 and 1998 was approximately $70,471,000, $61,880,000 and $87,305,000, respectively. No material amount of interest income was recognized on impaired loans for the years ended December 31, 2000, 1999 and 1998.

Certain executive officers and directors of AmSouth and their associates were loan customers of AmSouth during 2000 and 1999. Such loans are made in the ordinary course of business at normal credit terms, including interest rates and collateral, and do not represent more than a normal risk of collection. Total loans to these persons at December 31, 2000 and 1999, amounted to approximately $70,987,000 and $156,487,000, respectively. Activity during 2000 in loans to related parties included loans of approximately $964,286,000 and payments of approximately $1,017,816,000. Reductions of $31,885,000 were made for directors that are no longer related, and net reductions of $85,000 were made representing other changes.